CVB Financial (CVBF) CORRESPCorrespondence with SEC

September 24, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Registration Statement on Form S-4, as amended (File No. 333-259517)

Acceleration Request

Ladies and Gentlemen:

CVB Financial Corp. hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 1:00 p.m., Eastern time, on Tuesday September 28, 2021, or as soon thereafter as practicable.

Please notify Craig Miller of Manatt, Phelps & Phillips, LLP at (415) 291-7415 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. We appreciate your assistance and cooperation in this matter.